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2018 (4) TMI 1319 - SC - Central ExciseFirst charge on the (hypothecated) property in auction - recovery of the Central Excise dues - Held that: - The claim of the Corporation with regard the first charge on the property was answered by the High Court by holding that the stage for enforcement of the charge would come only when the property is sold for recovery of the Central Excise dues and therefore, the issue raised with regard to the first charge on the property is pre-mature. The High Court was perfectly justified in coming to the impugned conclusion - The stage at which the remedy of the Financial Corporation may be invoked, as pointed out by the High Court, adequately takes care of the grievance of the appellant. Appeal dismissed.
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